Report of Independent Registered Public
Accounting Firm

To the Board of Trustees of Vanguard Chester Funds
and Shareholders of
Vanguard PRIMECAP Fund
Vanguard Target Retirement 2020 Fund
Vanguard Target Retirement 2025 Fund
Vanguard Target Retirement 2030 Fund
Vanguard Target Retirement 2035 Fund
Vanguard Target Retirement 2040 Fund
Vanguard Target Retirement 2045 Fund
Vanguard Target Retirement 2050 Fund
Vanguard Target Retirement 2055 Fund
Vanguard Target Retirement 2060 Fund
Vanguard Target Retirement 2065 Fund
Vanguard Target Retirement 2070 Fund and
Vanguard Target Retirement Income Fund

In planning and performing our audits of the financial
statements of Vanguard PRIMECAP Fund, Vanguard
Target Retirement 2020 Fund, Vanguard Target
Retirement 2025 Fund, Vanguard Target Retirement
2030 Fund, Vanguard Target Retirement 2035 Fund,
Vanguard Target Retirement 2040 Fund, Vanguard
Target Retirement 2045 Fund, Vanguard Target
Retirement 2050 Fund, Vanguard Target Retirement
2055 Fund, Vanguard Target Retirement 2060 Fund,
Vanguard Target Retirement 2065 Fund, Vanguard
Target Retirement 2070 Fund and Vanguard Target
Retirement Income Fund (thirteen of the funds
constituting Vanguard Chester Funds, hereafter
collectively referred to as the "Funds") as of and for
the year ended September 30, 2023, in accordance
with the standards of the Public Company Accounting
Oversight Board (United States) (PCAOB), we
considered the Funds' internal control over financial
reporting, including controls over safeguarding
securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinion
on the financial statements and to comply with the
requirements of Form N-CEN, but not for the purpose
of expressing an opinion on the effectiveness of the
Funds' internal control over financial reporting.
Accordingly, we do not express an opinion on the
effectiveness of the Funds' internal control over
financial reporting.

The management of the Funds is responsible for
establishing and maintaining effective internal control
over financial reporting. In fulfilling this responsibility,
estimates and judgments by management are
required to assess the expected benefits and related
costs of controls. A company's internal control over
financial reporting is a process designed to provide
reasonable assurance regarding the reliability of
financial reporting and the preparation of financial
statements for external purposes in accordance with
generally accepted accounting principles. A
company's internal control over financial reporting
includes those policies and procedures that (1)
pertain to the maintenance of records that, in
reasonable detail, accurately and fairly reflect the
transactions and dispositions of the assets of the
company; (2) provide reasonable assurance that
transactions are recorded as necessary to permit
preparation of financial statements in accordance with
generally accepted accounting principles, and that
receipts and expenditures of the company are being
made only in accordance with authorizations of
management and directors of the company; and (3)
provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use or
disposition of a company's assets that could have a
material effect on the financial statements.

Because of its inherent limitations, internal control
over financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk
that controls may become inadequate because of
changes in conditions, or that the degree of
compliance with the policies or procedures may
deteriorate.

A deficiency in internal control over financial reporting
exists when the design or operation of a control does
not allow management or employees, in the normal
course of performing their assigned functions, to
prevent or detect misstatements on a timely basis. A
material weakness is a deficiency, or a combination
of deficiencies, in internal control over financial
reporting, such that there is a reasonable possibility
that a material misstatement of the company's annual
or interim financial statements will not be prevented
or detected on a timely basis.

Our consideration of the Funds' internal control over
financial reporting was for the limited purpose
described in the first paragraph and would not
necessarily disclose all deficiencies in internal control
over financial reporting that might be material
weaknesses under standards established by the
PCAOB. However, we noted no deficiencies in the
Funds' internal control over financial reporting and its
operation, including controls over safeguarding
securities, that we consider to be a material
weakness as defined above as of September 30,
2023.

This report is intended solely for the information and
use of the Board of Trustees of Vanguard Chester
Funds and the Securities and Exchange Commission
and is not intended to be and should not be used by
anyone other than these specified parties.




/s/PricewaterhouseCoopers LLP
Philadelphia, Pennsylvania
November 16, 2023